asked the Chancellor of the Exchequer whether, in the case of those married women whose entry into industry has so steeply raised the assessment on the husband's income, and, in view of the fact that the joint assessment to taxation for married women is based previous to the Married Women's Property Act, he will provide that married women shall be taxed as individuals?
In view of the importance of this subject and its possible effects upon our war effort, will the right hon. Gentleman give really serious consideration to it between now and the Budget?
Will the right hon. Gentleman bear in mind that a great deal of hardship arises from taxing workmen's incomes upon assessments made when their incomes were very much higher?
I would invite my hon. Friend's attention to Section 23 of the Finance Act, 1941, which made special provision for an allowance to manual wage-earners in respect of additional travelling expenses, incurred by reason of a change, through war circumstances, in the wage-earner's place of work or residence. The allowance falls To be made only where an increase in the travelling expenses is incurred.